Search for dissertations about: "Accounting 2018"

Showing result 1 - 5 of 41 swedish dissertations containing the words Accounting 2018.

2. 1. Institutional Logics and Accounting Professionals : The case of K2 and K3

   Author : Karin Seger; Hans Englund; Magnus Frostenson; Roland Almqvist; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Institutional logics; multiple logics; co-existing logics; accounting professionals; accounting firms; small companies; small limited companies; the K-project; K2; K3;

   Abstract : Accounting firms have long been considered a ‘black box’ in the literature, but over the last two decades or so, a growing body of literature has emerged which points to how the accounting profession may be seen as a profession in transformation, one in which the underlying logic of their work has gone from emphasizing professional values to one in which commercial values constitute the main rules of the game.This thesis draws upon and add to this literature as it directs attention to how co-existing and potentially conflicting institutional logics enable and constrain accounting professionals, in practice and over time. READ MORE

4. 2. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user

   Author : Liesel Klemcke; Bino Catasús; Gustav Johed; Darlene Himick; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; företagsekonomi; Business Administration;

   Abstract : Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. READ MORE

5. 3. Essays on behavioral determinants of earnings quality

   Author : Savvas Papadopoulos; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsledare; Redovisning; Accounting; Executives;

   Abstract : The neoclassical economic view of the firm - upon which most of the empirical financial accounting research is based - assumes that managers are rational wealth optimizers. Therefore, managers are considered homogeneous and selfless inputs into the production process, and this implies that different managers are perfect substitutes for one another. READ MORE

6. 4. Techno-economic analysis of combined cycle power plants integrated with chemical looping reforming and CO2 capture

   Author : Shareq Mohd Nazir; Olav Bolland; Shahriar Amini; Norway Trondheim Norwegian University of Science and Technology Department of Energy and Process Engineering; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Energy Technology; Energiteknik;

   Abstract : The current thesis is a part of the EU FP7 Project titled NanoSim. It focuses on techno-economic analysis of combined cycle power plants with integrated pre-combustion CO2 capture and reforming of Natural Gas (NG). READ MORE

7. 5. On Performance Analysis of Retransmission Schemes with Fading Channels

   Author : Peter Larsson; Lars Kildehøj Rasmussen; Mikael Skoglund; Leszek Szczecinsky; KTH; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Automatic repeat request; ARQ; hybrid-arq; retransmission schemes; Telecommunication; Telekommunikation;

   Abstract : Future wireless communication systems and services bring increased performance demands, with respect to data-rate(s), reliable communication, (stochastic) real-time guarantees, and more. In this context, not only new communication schemes are needed, but also more capable performance analysis methods are essential. READ MORE